【作者】 陈佳佳；

【导师】 张白；

【作者基本信息】 福州大学 ， 会计学， 2006， 硕士

【摘要】 独立审计被誉为“经济警察”,其目的是为了提高财务报告的可信度,从而保证报告使用者做出正确的经济决策。随着市场经济的发展,人们对审计信息的质量也提出了更高的要求。那么,如何保障审计信息的质量,如何对审计师实施有效监管,使其成为合格的“经济警察”,进而提高会计信息质量就显得格外重要和迫切。本论文主要采用规范研究的方法,从政府监管和行业自律两者关系的角度讨论独立审计行业监管问题。首先对我国独立审计行业政府监管和行业自律的现状及工作效率进行了分析,就是否应该继续坚持政府监管与行业自律相结合的监管模式提出了疑问;然后从理论和实践两方面对提出的问题进行了探讨,进而指出政府监管与行业自律都是必要的监管手段,两者应相互结合。接着运用经济学知识从定量方面分析政府监管与行业自律如何有效结合。最后在前文研究的基础上提出一个政府监管和行业自律的融合性框架及其实现的制度环境建设,旨在通过适当的制度安排,激发监管需求者对独立审计行业监管的有效需求,利用利益相关者充分博弈的结果,提供他们共同需要的独立审计行业监管。在论文的最后,总结了本研究的不足,提出了未来的工作方向。本文的主要工作及创新:1.文章收集了最新的数据资料分析政府监管和行业自律的现状及效率,为更准确地把握目前独立审计行业监管中存在的问题奠定基础。2.归纳出政府监管和行业自律的优点和局限性,阐述美日两国独立审计行业监管模式的发展变迁,从而形成了对政府监管和行业自律两者互补关系的较为系统的认识,进而为我国独立审计行业监管模式做出选择。3.运用经济学知识从定量方面分析政府监管与行业自律如何有效结合。首先通过供需平衡理论说明监管供给量如何确定,然后利用成本效益原则探讨两个不同监管主体的监管供给量分别在何种数量范围将达到总监管净收益的最大,这些讨论有利于开拓未来研究的方向。4.通过合理的制度安排,建立一个政府监管和行业自律相融合的独立审计行业监管框架,将“如何结合”落到实处,可以为我国政策制订机构提供一定程度的决策参考。更多还原

【Abstract】 The independent audit is reputed as "the economic police",its goal is for enhancing the confidence of the financial report,thus to guarantee report users making the correct economical decision-making. With the development of market economy, the people also produce a higher request about the quality of the information audited. So they are especially important and urgent that how to safeguard its quality, how to become "the economic police" qualified by implementing effectually regulation to auditors, then to improve the accounting information quality.This paper mainly uses the standard research method to discuss the questions of independent audit profession regulation from the relation between government regulation and self-regulation. First we analyzed the present situation and the working efficiency referring to government regulation and self-regulation of the independent audit profession in our country, and proposed the question whether should continue to persist the way unifying government regulation and self-regulation. Then discussed above question from the theory and practice, and pointed out government regulation and self-regulation all were the essential managing methods, they should be united mutually. Next we used the economic knowledge to analyze how to unite effectually government regulation and self-regulation from the quota aspect. Finally we proposed a frame of uniting government regulation and self-regulation and its the realization system environment construction, in order to stimulating the effective demand to the independent audit profession through the suitable system arrangement, providing the independent audit profession regulation which they need together using the result of full gambling among benefit involved persons In paper’s finality, we summarized some insufficiencies in this research, and proposed the future work direction.Main work and innovations:1.The article has collected the newest data material to analyze the present situation and efficiency of government regulation and self-regulation, which更多还原